已實現薪酬之揭露對高階主管行使認股權行為的影響__臺灣人文及社會科學引文索引資料庫

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題名：	已實現薪酬之揭露對高階主管行使認股權行為的影響
書刊名：	會計評論
作者：	徐素晨／吳淑鈴
作者(外文)：	Hsu, Su-chen／Wu, Shu-ling
出版日期：	2020
卷期：	71
頁次：	頁41-81
主題關鍵詞：	已實現薪酬；薪酬績效關聯性；認股權行使；Realized pay；Pay versus performance；Stock option exercise
原始連結：	連回原系統網址
相關次數：	被引用次數:期刊(0) 博士論文(0) 專書(0) 專書論文(0) 排除自我引用:0 共同引用:0 點閱:10

期刊論文
1.	Holland, Paul W.(1986)。Statistics and Causal Inference。Journal of the American Statistical Association，81(396)，945-960。
2.	Bartov, Eli、Mohanram, Partha(2004)。Private Information, Earnings Manipulations, and Executive Stock-Option Exercises。The Accounting Review，79(4)，889-920。
3.	Rubin, Donald B.(1973)。Matching to Remove Bias in Observational Studies。Biometrics，29(1)，159-183。
4.	Bebchuk, Lucian A.、Fried, Jesse M.、Walker, David I.(2002)。Managerial Power and Rent Extraction in the Design of Executive Compensation。The University of Chicago Law Review，69(3)，751-846。
5.	Murphy, K. J.、Sandino, T.(2010)。Executive pay and "independent" compensation consultants。Journal of Accounting and Economics，49(3)，247-262。
6.	Brick, Ivan E.、Palmon, Oded、Wald, John K.(2006)。CEO compensation, director compensation and firm performance: Evidence of cronyism?。Journal of Corporate Finance，12(3)，403-423。
7.	Core, J. E.、Guay, W.(1999)。The use of equity grants to manage optimal equity incentive levels。Journal of Accounting and Economics，28(2)，151-184。
8.	Bettis, J. C.、Bizjak, J. M.、Lemmon, M. L.(2005)。Exercise behavior, valuation, and the incentive effects of employee stock options。Journal of Financial Economics，76，445-470。
9.	Chow, C. W.、Wong-Boren, A.(1987)。Voluntary Financial Disclosure by Mexican Corporations。The Accounting Review，62(3)，533-541。
10.	Rosenbaum, P. R.、Rubin, D. B.(1984)。Reducing bias in observational studies using subclassification on the propensity score。Journal of the American Statistical Association，79(387)，516-524。
11.	Barber, Brad M.、Lyon, John D.(1997)。Detecting Long-Run Abnormal Stock Returns: The Empirical Power and Specification of Test Statistics。Journal of Financial Economics，43(3)，341-372。
12.	Thomas, R. S.、Palmiter, A. R.、Cotter, J. F.(2012)。Dodd-Frank's Say On Pay: Will It Lead to A Greater Role For Shareholders in Corporate Governance?。Cornell Law Review，97(5)，1213-1266。
13.	Bebchuk, L. A.、Fried, J. M.(2003)。Executive Compensation as an Agency Problem。Journal of Economic Perspectives，17(3)，71-92。
14.	Rosenbaum, Paul R.、Rubin, Donald B.(1983)。The Central Role of the Propensity Score in Observational Studies for Causal Effects。Biometrika，70(1)，41-55。
15.	Eng, L. L.、Mak, Y. T.(2003)。Corporate governance and voluntary disclosure。Journal of Accounting and Public Policy，22(4)，325-345。
16.	Bloxham, E.(20151021)。Here's why you should care about how CEOs get paid。Fortune，2015(Oct.)。
17.	Boyd, T.、Brown, P.、Szimayer, A.(2007)。What determines early exercise of employee stock options in Australia?。Accounting & Finance，47，165-185。
18.	Brockman, P.、Martin, X.、Puckett, A.(2010)。Voluntary disclosures and the exercise of CEO stock options。Journal of Corporate Finance，16，120-136。
19.	Cen, W.、Tong, N.(2011)。Compensation consultant independence and CEO pay。SSRN Electronic Journal，2011(Jan.)。
20.	Cicero, D. C.(2009)。The manipulation of executive stock option exercise strategies: Information timing and backdating。The Journal of Finance，64，2627-2663。
21.	Cochran, W. G.、Chambers, S. P.(1965)。The planning of observational studies of human populations。Journal of the Royal Statistical Society, Series A (General)，128(2)，234-266。
22.	Crystal, G. S.(1991)。Why CEO compensation is so high?。California Management Review，34，9-29。
23.	Thomas, R. S.、Van der Elst, C.(2015)。Say on pay around the world。Washington University Law Review，92(3)，653-731。
24.	Fama, E. F.、French, K. R.(1995)。Size and booktomarket factors in earnings and returns。The Journal of Finance，50，131-155。
25.	Hadley, B.(2017)。Determinants of disclosures of alternative pay measures and their role in say on pay approval。Managerial Finance，43，263-280。
26.	Hartung, A.(20150622)。Why CEO's make so much money?。Forbes，2015(Jun.)。
27.	Kimbro, M. B.、Xu, D.(2016)。Shareholders have a say in executive compensation: Evidence from say-on-pay in the United States。Journal of Accounting and Public Policy，35，19-42。
28.	Nobel, C.(20151118)。Who really determines CEO salary packages?。Forbes，2015(Nov.)。
29.	Core, John E.、Holthausen, Robert W.、Larcker, David F.(1999)。Corporate governance, chief executive officer compensation, and firm performance。Journal of Financial Economics，51(3)，371-406。
30.	Heckman, James Joseph(1979)。Sample Selection Bias as a Specification Error。Econometrica: Journal of the Econometric Society，47(1)，153-162。
31.	Bebchuk, L. A.、Fried, J. M.(2005)。Pay Without Performance: Overview of the Issues。Journal of Applied Corporate Finance，17(4)，8-23。
32.	Conyon, Martin J.(2011)。Executive Compensation Consultants and CEO Pay。Vanderbilt Law Review，64，399-428。

研究報告
1.	Cadman, B.、Carter, M. E.、Hillegeist, S.(2008)。The role and effect of compensation consultants on CEO pay。University of Pennsylvania。
2.	Kronlund, M.、Sandy, S.(2014)。Does shareholder scrutiny affect executive compensation? Evidence from say-on-pay voting。University of Illinois at Urbana Champaign。

圖書
1.	Morgan S. L.、Winship, C.(2014)。Counterfactuals and causal inference methods and principles for social research。Cambridge University Press。
2.	Waxman, H. A.(2007)。Executive pay: Conflicts of interest among compensation consultants。Washington, DC：United States House of Representatives Committee on Oversight and Government Reform Majority Staff。

其他
1.	Arnold and Porter Kaye Scholer LLP(2012)。Redefining "pay" in a pay-for-performance era，http://www.lexology.com/library/detail.aspx?g=7c5f903a-f874-48e3-a85f-9de8ed11a49c。
2.	Baird, J.，Stowasser, P.(2002)。Executive compensation disclosure requirements: The German, UK and US approaches，https://uk.practicallaw.thomsonreuters.com/4-101-7960?transitionType=Default&contextData=(sc.Default)。
3.	Chasan, E.(20120925)。Executive pay gets new spin，https://www.wsj.com/articles/SB10000872396390444083304578016600111448008。
4.	Chasan, E.(2012)。Many ways to say executive take-home pay，https://blogs.wsj.com/cfo/2012/10/03/many-ways-to-say-executive-take-homepay/。
5.	Equilar Inc.(2015)。Innovations in CD&A design: A proxy disclosure analysis，http://securitieseditor.com/wp/wp-content/uploads/2014/05/Equilar_Report.pdf。
6.	Thompson, R.(2009)。Excessive executive pay: What's the solution?，http://hbswk.hbs.edu/item/excessive-executive-pay-whats-the-solution。
7.	Tonello, M.(2012)。Defining pay in pay for performance，https://corpgov.law.harvard.edu/2012/10/05/defining-pay-in-pay-for-performance/。
8.	Equilar Inc.(2016)。Compensation and governance outlook 2016: Shareholder engagement drives changes to proxy disclosures，https://higherlogicdownload.s3.amazonaws.com/GOVERNANCEPROFESSIONALS/d7a9f2a8-68f8-485a-bf18-e4939f9b4684/UploadedImages/Landing%20Page%20Documents/Equilar%20Governance%20Outlook%202016.pdf。
9.	Larcker, D. F.，Tayan, B.，Xiao, Y.(2015)。Pro Forma compensation: Useful insight or window dressing?。
10.	Mercer(2014)。The role of realized and realizable pay in disclosure and beyond，https://www.mercer.com/content/dam/mercer/attachments/asiapacific/asia/Mercer_ERP_Role_of_realized_and_realizable_pay_in_disclosure_and_beyond_12588C-TL.pdf。
11.	Michaels, D.(2013)。Misleading CEO pay-for-performance numbers target of SEC，https://www.bloomberg.com/news/articles/2013-12-17/misleading-ceo-pay-for-performance-numbers-target-of-sec。
12.	(2016)。Should realized pay replace total shareholder return?，https://www.pearlmeyer.com/knowledge-share/article/should-realized-payreplace-total-shareholder-return。

圖書論文
1.	Murphy, K. J.(2013)。Executive Compensation: Where We Are, and How We Got There。Handbook of the Economics of Finance。Elsevier Science North Holland。
2.	Murphy, K. J.(1999)。Executive compensation。Handbook of Labor Economics。Elsevier。

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